| Date: | 07/06/1979 |
|---|---|
| Organization: | Massachusetts Department of Revenue |
| Referenced Sources: | Massachusetts General Laws |
Sales and Use Tax
Alcohol sold for use in propelling motor vehicles is taxable as a special fuel within the meaning of Massachusetts General Laws Chapter 64E.
A company selling alcohol directly to service stations is taxable on its sales of special fuels and must be licensed by the Commissioner as a supplier of special fuels.
The service station purchasing alcohol must be licensed by the Commissioner of Revenue as a user-seller under Chapter 64E. A user-seller may purchase the alcohol only from licensed suppliers.
The sale of alcohol to a gasoline distributor for use in producing gasohol is not a taxable sale of special fuels since the gasoline tax will be imposed on the distributor's sale of the gasohol.
/s/ Daniel B. Breen
Acting Commissioner of Revenue
July 06, 1979
TIR 79-4